We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
How to deal with registered contact applications if you're an ISA manager.
How to register for the One Stop Shop (OSS) Union scheme to report and pay VAT due on distance sales of goods from Northern Ireland to consumers in the EU.
How to apply for a refund if you pay too much Stamp Duty Reserve Tax (SDRT).
Find out how to raise money for research, development or innovation using the Enterprise Investment Scheme or a Venture Capital Trust.
How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.
Use this list to check if there is a registered landfill site operator near you.
This notice explains the rules for Making Tax Digital for VAT and about the digital information you must keep if they apply to you.
Work out the amount of Income Tax or Corporation Tax relief you can claim if you give away or sell land, property or shares to a charity.
If you have outstanding disguised remuneration loans, you can settle them under the 2020 terms.
Find out about announcements at Autumn Budget 2025, including Private Intermittent Securities and Capital Exchange System (PISCES), Enterprise Management Incentives (EMI) and the published Summary of Responses to the Share I…
Check which types of passengers or flights are exempt from Air Passenger Duty.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) for years prior to the current year.
Find out what you need to do when an employee leaves, becomes sick, dies, or if the child is born early or dies.
Tax treaties and related documents between the UK and Austria.
Find out about the law and regulations for customs civil penalties.
Newsletter 173, published by HMRC in September 2025 to update stakeholders on the latest news for pension schemes.
Use the online service or print and post form (EX597) to claim relief on excise duty when you use alcohol in the production or manufacture of eligible articles.
How to manage an ISA scheme and the rules you need to follow.
If you have a disability, or are an organisation supporting disabled people, you may be able to claim relief from Customs Duty and VAT.
Most registered pension schemes have one or more trustees who act separately from the employer or anyone else who set up the scheme.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).